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- этимология
Что (кто) такое intangible assets - определение
ASSET THAT LACKS PHYSICAL SUBSTANCE AND USUALLY IS VERY HARD TO EVALUATE
Intangible assets; Intangible Assets; IAS 38
Intangible asset
An intangible asset is an asset that lacks physical substance. Examples are patents, copyright, franchises, goodwill, trademarks, and trade names, as well as software.
Convention for the Safeguarding of the Intangible Cultural Heritage
UNESCO TREATY
UNESCO Convention for the Safeguarding of Intangible Cultural Heritage; UNESCO’s Convention for the Safeguarding of the Intangible Heritage; Convention on Intangible Cultural Heritage; Convention for the Safeguarding of Intangible Cultural Heritage
The Convention for the Safeguarding of the Intangible Cultural Heritage is a UNESCO treaty adopted by the UNESCO General Conference on 17 October 2003.
Intangible cultural heritage
![The [[Viennese coffee house]] culture, a special form of cultural heritage<ref>[http://immaterielleskulturerbe.unesco.at/cgi-bin/unesco/element.pl?lang=en&bl=0&cat=3&aufnahmejahr=0&=Search&suchtext= Intangible Cultural Heritage in Austria: ''Viennese Coffee House Culture'']</ref>](https://commons.wikimedia.org/wiki/Special:FilePath/Cafe-schwarzenberg-innen-viennaphoto-at.jpg?width=200 "The [[Viennese coffee house]] culture, a special form of cultural heritage<ref>[http://immaterielleskulturerbe.unesco.at/cgi-bin/unesco/element.pl?lang=en&bl=0&cat=3&aufnahmejahr=0&=Search&suchtext= Intangible Cultural Heritage in Austria: ''Viennese Coffee House Culture'']</ref>")
![intangible heritage]].<ref name="Yang"/>](https://commons.wikimedia.org/wiki/Special:FilePath/No-Maske Zo-onna Museum Rietberg RJP 4024.jpg?width=200 "intangible heritage]].<ref name=\"Yang\"/>")
![[[Tango]], an example of a cultural heritage shared between two countries, [[Argentina]] and [[Uruguay]].](https://commons.wikimedia.org/wiki/Special:FilePath/Tango dancers in Montevideo.png?width=200 "[[Tango]], an example of a cultural heritage shared between two countries, [[Argentina]] and [[Uruguay]].")
CLASS OF UNESCO DESIGNATED CULTURAL HERITAGE
Intangible culture; Intangible Cultural Heritage; Intangible heritage; Digital Intangible Heritage (DIH); Digital Intangible Heritage; Inventory of intangible cultural heritage in France; Living cultural heritage; Living heritage
An intangible cultural heritage (ICH) is a practice, representation, expression, knowledge, or skill considered by UNESCO to be part of a place's cultural heritage. Buildings, historic places, monuments, and artifacts are cultural property.
Википедия
Intangible asset
An intangible asset is an asset that lacks physical substance. Examples are patents, copyright, franchises, goodwill, trademarks, and trade names, as well as software. This is in contrast to physical assets (machinery, buildings, etc.) and financial assets (government securities, etc.). An intangible asset is usually very difficult to valuate. They suffer from typical market failures of non-rivalry and non-excludability. Today, a large part of the corporate economy (NPV) consists of intangible assets.
Примеры употребления для intangible assets
1. It‘s the intangible assets they‘re buying." THE LONG HAUL
2. Operating profit is estimated at around $3'5,000, before one–time accounting writedowns on intangible assets.
3. Coca–Cola, Johnson & Johnson and Microsoft have high intangible assets, but that‘s okay in their case.
4. The company‘s annual report last year showed intangible assets with a book value of 456m.
5. Ragels is to lead valuation of intangible assets and business projects for financial reporting purposes.